Rentowność szpitali samorządowych w Polsce

Prędkiewicz, Katarzyna; Prędkiewicz, Paweł; Węgrzyn, Maria

doi:10.15611/nof.2014.3.02

Cited by 4 publications

(4 citation statements)

References 1 publication

(1 reference statement)

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“…Among them, the smaller size seems to be the most important determinant-this is, at the same time, the consequence of the rural location and the main factor determining poor financial condition. Previous findings prove that a smaller hospital is heavily exposed to financial distress, regardless of the ownership or the aim of activity [51][52][53][54]. Bigger hospitals, despite their rural location, can achieve as good effectiveness as their urban counterparts [50].…”

Section: Rural Hospitals As Part Of a Sustainable Health Systemmentioning

confidence: 91%

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Hospitals’ Financial Health in Rural and Urban Areas in Poland: Does It Ensure Sustainability?

et al. 2019

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Literature review suggests that rural hospitals are in the worst financial conditions due to several factors: They are smaller, located in remote areas, and they provide less specialized services due to their problems with employing well-qualified staff. We decided to check whether it is true in the case of Polish hospitals. Based on the literature review, we have assumed that rural hospitals have less favorable financial conditions. In order to verify this assumption, we use seven indicators of financial health as well as a synthetic measure of financial condition. We have found that, in fact, there is no difference in financial condition between rural and urban hospitals, or even that the financial health of rural hospitals is better if we employ the synthetic measure. Additionally, we have found that the form of activity can be a crucial driver of better financial performance. The concept of rural sustainability is supported by good financial conditions of rural hospitals, which helps to provide better access to medical services for inhabitants of rural areas.

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Section: Rural Hospitals As Part Of a Sustainable Health Systemmentioning

confidence: 91%

“…(1) Smaller size [37,[49][50][51][52][53][54][55][56][57], which seems to be the most important determinant of lower profitability and poor financial performance; (2) Lower elasticity and higher sensitivity to changes [58,59];…”

Section: Rural Hospitals As Part Of a Sustainable Health Systemmentioning

confidence: 99%

Hospitals’ Financial Health in Rural and Urban Areas in Poland: Does It Ensure Sustainability?

et al. 2019

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“…Although each sector, including healthcare, has certain specificities, standard financial indicators are used in assessing financial condition. The evaluation of the financial health of hospitals should include the following six areas: profitability, fixed capital, efficiency, capital structure, fixed assets life, working capital efficiency and liquidity (Prędkiewicz and Prędkiewicz, 2013;Bem et al, 2014a;Bem et al, 2014b;Bem et al, 2014c;Prędkiewicz et al, 2014;Bem et al, 2015aBem et al, , 2015bHu et al, 2022).…”

Section: Methodsmentioning

confidence: 99%

Next Pandemic? Yes, Please! How Covid-19 Pandemic Improved the Financial Condition of Polish Hospitals

Bem,

Prędkiewicz,

Siedlecki

et al. 2023

JoFFL

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The purpose of the article. The study aims to analyze how these special rules of financing during the pandemic affected the financial situation of hospitals in Poland. Methodology. We analyzed a sample of 86 Polish hospitals from 2019 to 2021. The financial condition is assessed based on financial ratios and the synthetic measure M1. We employ the Kruskall-Wallis test to confirm the differences between the values of financial ratios in the analyzed period. Results of the research. We confirm that due to the special rules and financing, combined with underperformance, the financial condition of Polish hospitals has slightly improved – especially in the case of operating margin, EAT to debt ratio and ROA.

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“…Augurzky and Schmitz (2010) claim that, on average, small hospitals face greater financial troubles than large ones. They also proved, that small private for-profit hospitals can achieve very good financial results, in contradistinction to small public hospitals often face serious financial problems (Prędkiewicz, Prędkiewicz & Węgrzyn, 2014), (Bem & Michalski, 2016), , (Raisova et al, 2014), .…”

Section: Introductionmentioning

confidence: 97%

Rural Versus Urban Hospitals in Poland. Hospital's Financial Health Assessment

Siedlecki

Bem

Ucieklak-Jeż

et al. 2016

Procedia - Social and Behavioral Sciences

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Literature studies suggest, that hospitals in rural areas are usually smaller and more sensitive to changes in health policies. The aim of this research is to assess and compare the financial condition of rural and urban hospitals. Basing on literature studies, we have assumed, that rural hospitals are characterized by lower profitability, higher debt and lower overall financial condition. We have proved, that rural hospital, although smaller, have lower debt ratios and better financial condition (especially in terms of profitability and liquidity). We have applied statistical tool and authorial methodology ("The M Method"), which basis on synthetic indicators of financial condition.

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Rentowność szpitali samorządowych w Polsce

Cited by 4 publications

References 1 publication

Hospitals’ Financial Health in Rural and Urban Areas in Poland: Does It Ensure Sustainability?

Hospitals’ Financial Health in Rural and Urban Areas in Poland: Does It Ensure Sustainability?

Next Pandemic? Yes, Please! How Covid-19 Pandemic Improved the Financial Condition of Polish Hospitals

Rural Versus Urban Hospitals in Poland. Hospital's Financial Health Assessment

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